PURPOSE

This NASA Procedural Requirements (NPR) document provides the financial management requirements for handling the accounting for NASA Unfunded Liabilities, Unearned Revenues, Other Liabilities, Revenues, and Other Financing Sources and Gains.

APPLICABILITY

This NPR is applicable to NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers. This language applies to JPL, other contractors, grant recipients, or parties to agreements only to the extent specified or referenced in the appropriate contracts, grants, or agreements.